Indian criminal law | IPC and BNS
IPC Section 206 and BNS Section 243: Fraudulent Removal or Concealment of Property
Section 206 of the Indian Penal Code, 1860 addressed fraudulent dealings with property intended to defeat forfeiture, recovery of a fine or execution of a civil court decree. The corresponding provision for offences committed under the new criminal law is Section 243 of the Bharatiya Nyaya Sanhita, 2023.
What is fraudulent removal or concealment of property?
The offence concerns a person who fraudulently removes, hides, transfers or delivers property, or an interest in property, intending to prevent it from being lawfully taken towards forfeiture, satisfaction of a fine or execution of a civil court decree or order. It can apply where the relevant sentence, decree or order has already been made, or where the person knows it is likely to be made.
Section 206 IPC: Original legal provision
Section 206 appeared in Chapter XI of the Indian Penal Code, 1860, concerning false evidence and offences against public justice. Its operative rule was as follows:
Whoever fraudulently removes, conceals, transfers or delivers to any person any property or any interest therein, intending thereby to prevent that property or interest therein from being taken as a forfeiture or in satisfaction of a fine, under a sentence which has been pronounced, or which he knows to be likely to be pronounced, by a Court of Justice or other competent authority, or from being taken in execution of a decree or order which has been made, or which he knows to be likely to be made by a Court of Justice in a civil suit, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Thus, the maximum punishment under the former IPC provision was imprisonment for two years, or a fine, or both.
Section 243 BNS: Applicable provision from 1 July 2024
Section 243 of the Bharatiya Nyaya Sanhita, 2023 retains the essential offence of fraudulent removal or concealment of property to prevent lawful seizure, forfeiture or execution. It provides for imprisonment of either description for a term extending to three years, or a fine extending to Rs. 5,000, or both.
Read the statutory wording in the official Bharatiya Nyaya Sanhita, 2023 (India Code PDF), particularly Section 243.
Essential ingredients of the offence
- Property or interest: The conduct concerns identifiable property or a legally relevant interest in it.
- Fraudulent act: There is removal, concealment, transfer or delivery of the property or interest.
- Specific intention: The act is intended to prevent lawful forfeiture, satisfaction of a fine, or execution of a decree or order.
- Relevant judicial process: The sentence, decree or order exists, or the accused knows that it is likely to be pronounced or made in the circumstances described by the provision.
Proof of an ordinary sale or transfer alone is not necessarily sufficient. The prosecution must establish the fraudulent character and the required intention, based on the facts and evidence.
IPC Section 206 vs BNS Section 243
| Particulars | IPC Section 206 | BNS Section 243 |
|---|---|---|
| Legislation | Indian Penal Code, 1860 | Bharatiya Nyaya Sanhita, 2023 |
| Application | Historical offences, subject to savings and transitional law | Offences governed by BNS from 1 July 2024 |
| Maximum imprisonment | 2 years | 3 years |
| Fine | Fine, or imprisonment, or both | Fine up to Rs. 5,000, or imprisonment, or both |
| Nature of imprisonment | Either description | Either description |
Bail and criminal procedure
Under the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023, the offence under Section 243 BNS is classified as non-cognizable and bailable, and is triable by any Magistrate. Non-cognizable generally means police investigation requires the appropriate Magistrate's order, subject to the governing procedural law. Bailable means bail is available as a right when statutory requirements are satisfied.
Illustrative example
Suppose a person knows that a civil court is likely to pass a decree permitting recovery against particular property. The person secretly transfers that property to another individual with the fraudulent intention of preventing its seizure in execution of the anticipated decree. Depending on the evidence and other applicable requirements, such conduct may attract Section 243 BNS. A genuine transfer without the prohibited fraudulent intention does not automatically constitute this offence.
Related legal provisions
Section 244 BNS concerns a fraudulent claim to property to prevent its seizure as forfeited or in execution; it addresses a different form of interference with lawful recovery. Section 245 BNS concerns fraudulently suffering a decree for a sum not due. The legal character of any transaction must be assessed against the specific provision and available evidence.
Frequently asked questions
Is IPC Section 206 still applicable?
The IPC was repealed with effect from 1 July 2024. Section 243 BNS is the corresponding provision for conduct governed by the new law. Prior offences may still be dealt with under the IPC, subject to applicable savings and transitional provisions.
What is the punishment under BNS Section 243?
Imprisonment of either description for up to three years, or a fine of up to Rs. 5,000, or both.
Is BNS Section 243 bailable?
Yes. It is classified as a bailable, non-cognizable offence triable by any Magistrate.
Does every property transfer before a court decree constitute an offence?
No. The provision requires fraudulent conduct and the specified intention to obstruct forfeiture, fine recovery or execution of a decree or order. The circumstances and evidence matter.
Official legal references
- Bharatiya Nyaya Sanhita, 2023, official text (India Code)
- India Code - official central legislation repository
- Ministry of Home Affairs - criminal law notifications and resources
Last reviewed: 29 October 2026. This article provides general legal information and is not a substitute for advice on the facts of an individual case.